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2010 (5) TMI 493 - PATNA HIGH COURTConfiscation and Penalty - Smuggling Proof – Confessional statements in terms of Section 108 of Customs Act, 1962 is substantive evidence, and can be relied upon to pass orders of confiscation and penalty under the provision of the Act Smuggling of Gold – Statement made under section 107 and 108 of Customs Act, 1962 whether genuine and bona fide confessional statement - The same is substantive evidence and can be used against the person & two respondents herein Penalty - Smuggling of Gold- Notices issued to respondents for recording of statements but not availed- Burden of proof on respondents to prove that gold bars are not smuggled section 123 – In such a situation, the rigorous procedure prescribed by section 103 of the Act is completely obviated Appelate Tribunal’s order – Perfunctory orders - Tribunal allowed appeals of respondents here while failing to notice relevant provisions, namely sections 103, 107, 108,& 123 of the Customs Act, 1962& leading judgment of Supreme Court - Vital matters dealing with smuggling cannot be disposed of by perfunctory manner and short order aas Tribunal ventured to do Strictures against CESTAT, Kolkata - Perfunctory manner of exercise of quasi - judicial function by tribunal - CESTAT, Kolkata has been regularly handing down such short, cryptic & perfunctory orders which amount to abdication of judicial duties and functions.
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